TSEM7280 | Deceased persons: final year`s liability

Personal representative(s) details are requested either through completion of forms issued by HMRC or by them providing the information to the Bereavement helpline.

SA Return to date of death

A formal in-year Self Assessment return will be issued for the period 6 April to the date of death where details of a Personal Representative are held and there is Self Assessment criteria. Late filing penalties will be charged if the Return is not sent back by the standard filing due dates. SAM90010

Enquiries under Section 9A or Paragraph 5 Schedule 1A will be made if HMRC are not satisfied with the information supplied.

Guidance about discovery can be found at EM1545 and EM3250 onwards.

For guidance on the time limits that apply to all assessments see CH53000.